Final Rules on 1098-T Reporting. The final regulations governing information reporting of amounts of qualified tuition and related expenses paid to or billed by higher education institutions (December 2002).

Process Guide to 1098-T Reporting, Third Edition eBook. NACUBO's bestselling guidebook, which incorporates changes brought about by the final regulations issued in December 2002, provides a detailed explanation of the reporting requirements as well as a list of references relating to the Hope and Lifetime Learning tax credits, a process for complying with the reporting requirements, answers to frequently asked questions, and sample documents that you can modify for your institution's use.

Form W-9S, Request for Student’s or Borrower’s Social Security Number and Certification (PDF)

Resources For Students

Students and families interested in finding out more about the American Opportunity Tax Credit (AOTC) and Lifetime Learning tax credits, and other education-related tax provisions of the Taxpayer Relief Act of 1997 may find the following consumer information pieces useful.

Final Rules on Education Tax Credits (December 26, 2002) These are the regulations that spell out eligibility rules, definitions, and mechanics of claiming the Hope and Lifetime Learning credits

If you have additional questions about your eligibility for the education tax credits, you can call the IRS at 800-829-1040 or consult your tax advisor. Colleges and universities are generally not able to provide students and families with tax advice.